M/s Dynamic Finvest Services (P) Ltd. v. The DCIT, Central Circle-1, Chandigarh
[Citation -2016-LL-0915-91]

Citation 2016-LL-0915-91
Appellant Name M/s Dynamic Finvest Services (P) Ltd.
Respondent Name The DCIT, Central Circle-1, Chandigarh
Court ITAT-Chandigarh
Relevant Act Income-tax
Date of Order 15/09/2016
Assessment Year 2009-10
Judgment View Judgment
Keyword Tags service of notice
Bot Summary: None present on behalf of the assessee at the time of hearing of the appeal despite service of Notice at the address furnished by the assessee in column 10 of Form No. 36. It appears that assessee is no more interested in prosecuting the appeal and the instant appeal filed by the assessee is liable to be dismissed. In our above view, we get support from the decision of the Apex Court in the case of CIT v. B.N. Bhattachargee and another, reported in 118 ITR 46l relevant pages 477 478 wherein their Lordships have held that: 2 The appeal does not mean merel y filing of the appeal but effectivel y pursuing it. Our view further finds support from the following decisions also: i) CIT v. Multiplan India Ltd: 38 ITD 320 ii) Estate of late Tukojirao Holkar v. CWT: 223 ITR 480(MP) 5. Respectfull y following the decisions supra, we dismiss the instant appeal filed by the assessee for non-prosecution. Order pronounced in t he Open Court on 15 t h Sept. 2016.


IN INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES, CHANDIGARH BEFORE SH. BHAVNESH SAINI, JUDICIAL MEMBER & SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER ITA No. 218/Chd/2016 Assessment Year: 2009-10. M/s Dynamic Finvest Services (P) Ltd., Vs. DC IT, Central Circle-1, New Delhi Chandigarh PAN No. AAACD3347E (Appellant) (Respondent) Appellant By : None Respondent By : Sh. Sushil Kumar, CIT-DR Date of hearing : 15.09.2016 Date of Pronouncement : 15.09.2016 ORDER PER OM PRAKASH KANT, AM present appeal has been preferred by assessee against order of Principal C IT(OSD), Gurgaon dated 13.03.2015 relating to assessment year 2009-10. 2. None present on behalf of assessee at time of hearing of appeal despite service of Notice at address furnished by assessee in column 10 of Form No. 36. It, therefore, appears that assessee is no more interested in prosecuting appeal and instant appeal filed by assessee is liable to be dismissed. 3. In our above view, we get support from decision of Apex Court in case of CIT v. B.N. Bhattachargee and another, reported in 118 ITR 46l [relevant pages 477 & 478] wherein their Lordships have held that: 2 appeal does not mean merel y filing of appeal but effectivel y pursuing it. 4. Our view further finds support from following decisions also: i) CIT v. Multiplan India (P) Ltd: 38 ITD 320 (Del) ii) Estate of late Tukojirao Holkar v. CWT: 223 ITR 480(MP) 5. Respectfull y following decisions [supra], we dismiss instant appeal filed by assessee for non-prosecution. 6. In result, appeal of assessee is dismissed. Order pronounced in t he Open Court on 15 t h Sept. 2016. Sd/- Sd/- (BHAVNESH SAINI) (OM PRAKASH KANT) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated : 15 t h September, 2016 Rkk Copy to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR 3 M/s Dynamic Finvest Services (P) Ltd. v. DCIT, Central Circle-1, Chandigarh
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